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4(1)After the period allowed for representations has expired, the enforcement authority must—
(a)decide whether to impose a penalty on the person, and
(b)if it decides to do so, decide the amount of the penalty.
(2)If the enforcement authority decides to impose a penalty, it must do so by giving the person a notice (a “final notice”).
(3)A final notice must require the penalty to be paid before the end of the period of 28 days beginning with the day after that on which the notice is given.
(4)A final notice must set out—
(a)the date on which it is given,
(b)the amount of the penalty,
(c)the reasons for imposing the penalty,
(d)information about how to pay the penalty,
(e)the period for payment of the penalty,
(f)information about rights of appeal, and
(g)the consequences of failure to comply with the notice.
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